Abstract
The article analyses Vietnam’s commitment to implementing the Trade Facilitation Agreement (TFA) of the World Trade Organization (WTO) from a legal perspective. With the TFA’s importance in terms of trade effects, not to mention its binding scope for all WTO members, Vietnam has reasons to make every effort to complete the TFA’s commitments as soon as possible. Therefore, a review of Vietnamese law to align with the TFA’s obligations and commitments is essential and meaningful. Vietnam’s legal documents reviewed in this study have a direct impact on its foreign trade. Most of the TFA’s duties have already been codified in Vietnamese law, with just a small portion of the remaining specified obligations likely to be incorporated into domestic legal documents in the near future. Full compliance with the TFA, as well as practical implementation, would be a stepping stone toward a variety of benefits for Vietnam’s economic development. Vietnam, TFA, Customs law
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